Return Scrutiny Manual for scrutiny of ST 3 returns

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....d by the Board and a copy of the same is enclosed herewith (not printed). 2. The self-assessment facility requires a strong compliance verification system which in turn necessitates an effective return scrutiny mechanism. The RSMST proposes to bifurcate the scrutiny into two parts, preliminary scrutiny and detailed scrutiny. While the preliminary scrutiny would cover all the returns and could be ....

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....audit or anti-evasion section as required for taking further action. The salient features of the manual are that it prescribes guidelines for,- · Conducting preliminary scrutiny of returns including details of checks to be conducted and action to be taken and a format to record the findings. · Selection of returns for detailed scrutiny. It contains details of risk parameters along....

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....d during the financial year would continue; for the time being, till ACES module becomes operational, - (a) The first half yearly returns filed in the financial year by all taxpayers making tax-payment (cash+credit) over Rs. 50 lakh (either during the previous financial year or during the current year must be scrutinized. (b) 50% of the first half yearly returns filed in the financial year by al....